The Yorkshire side have endured a poor season and are fighting to avoid relegation under new manager Micky Adams. The former Leicester City boss is reportedly keen to bring in new players to help turn his side’s fortunes around as the business end of the season approaches.
Moss is currently not in action after his Gold Coast United team wrapped up its A-League campaign this month. However, he has stated that he is happy at the club after putting in some of the best performances of his career this season and recently signed a one-year contract extension.
But a move to the Blades, one of the oldest and most famous clubs in English football, would be hard to turn down. The 28-year-old has tried his luck in Europe before in the form of a one-season spell at Romanian club Dinamo Bucharest in 2006-07 but that did not go to plan and he made just one appeance.
He returned down under to play for the Wellington Phoenix for two seasons before moving on to Melbourne Victory, where he started as first choice but was overtaken by youngster Mitchell Langerak halfway through the season.
But he has since bounced back to his best at Gold Coast and was one of the most consistent goalkeepers in the league during the just-completed season.
Moss was part of the New Zealand squad at the 2010 FIFA World Cup in South Africa but was suspended for the first two games and saw no action as incumbent Mark Paston put in several inspired performances to become a national hero.